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All Journal JURNAL MANAJEMEN MOTIVASI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity Equity
Mubarrok, Ahmad Zakie
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region Irawan, Nugrahadi Fajria; Winarningsih, Srihadi; Mubarrok, Ahmad Zakie
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2555

Abstract

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
The Influence of Competence and Transformational Leadership on Auditor Performance: The Mediating Role of Organizational Commitment Using SEM (Structural Equation Modeling) Iqbal, Mohamad; Winarningsih, Srihadi; Mubarrok, Ahmad Zakie
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8012

Abstract

This study examines the influence of competence and transformational leadership on the performance of internal auditors in the public sector, with organizational commitment as a mediating variable. Focusing on auditors at Indonesia’s Financial and Development Supervisory Agency (BPKP), the research addresses persistent challenges in audit effectiveness, including uneven competence levels and leadership dynamics within a bureaucratic structure. Using a quantitative approach and Structural Equation Modeling (SEM) with AMOS, data were collected via a structured questionnaire distributed nationwide. The results indicate that both competence and transformational leadership have significant positive effects on organizational commitment. Competence emerges as the strongest predictor of auditor performance, both directly and indirectly through commitment. Transformational leadership does not significantly affect performance directly but exerts a meaningful indirect influence via organizational commitment. These findings underscore the critical role of auditor competence and the importance of fostering commitment to enhance public sector audit effectiveness.
Co-Authors Erlangga Prakasa Irawan, Nugrahadi Fajria Mohamad Iqbal Poppy Sofia Koeswayo Winarningsih, Srihadi